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Unlockable - Heaven's Door Accessory:
Clear Ables Ark. Afterwards, go to the womans room in the Elsa and talk to Kamikaze. He will speak about Alby (the puppy) being lost. With that snatchet, head to the EVS plate and dive into the Durandal. Find Alby a few times and Alby will uncover Heaven's Door.

Now to equip the darn thing, go back to the Elsa and dive in to the CAT testing ground. Take the last cart on the right and it will lead you to a big door. Having defeated the Ables Ark and uncovered the Heaven's Door, you can open this door now.

The game will ask you if you want to simulate a battle with Universtros. Before you say yes, be sure to have a save somewhere before (and be particularly tough). The boss transforms into ID from Xenogears and has 999,999 HP. To beat him, make sure all of your E.S's don't have over 1 anime gauge at the same time or he will heal 149,000 each round.

Defeat him and head back to the Elsa and go to the B1 area, where the E.S's are. Talk to the droid under the structure and he will make the Heaven's Door equippable.